https://www.taxtmi.com/caselaws?id=386689 Unauthenticated photocopies of foreign documents could not sustain a finding of contravention under FEMA where their authenticity was doubtful, the documents were untranslated or not understood by the noticees or adjudicating authority, and the foundational facts were not proved by admissible evidence; the statutory presumption under section 39 could not cure that evidentiary gap. The appellate authority also lacked jurisdiction to enhance penalty in the absence of any appeal or cross-objection by the Department, as it could not place the appellants in a worse position without a challenge from the aggrieved side. en-us Fri, 20 Sep 2019 00:00:00 +0530 Fri, 28 Feb 2020 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386689 Unauthenticated photocopies of foreign documents could not sustain a finding of contravention under FEMA where their authenticity was doubtful, the documents were untranslated or not understood by the noticees or adjudicating authority, and the foundational facts were not proved by admissible evidence; the statutory presumption under section 39 could not cure that evidentiary gap. The appellate authority also lacked jurisdiction to enhance penalty in the absence of any appeal or cross-objection by the Department, as it could not place the appellants in a worse position without a challenge from the aggrieved side. Case-Laws FEMA Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386689